UAE Withholding Tax Calculator
What this calculator does
Under Article 45 of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022), Withholding Tax applies to certain State Sourced Income earned by a Non-Resident Person that is not attributable to a Permanent Establishment (PE) of that person in the UAE, at a rate set by Cabinet Decision. Cabinet Decision No. 55 of 2023 currently sets this rate at 0%, so no tax is actually withheld today. This tool checks whether a payment would fall within the Withholding Tax regime based on the recipient's residency and PE status, and calculates the amount due at the current rate.
Disclaimer
This calculator provides an indicative result for guidance purposes only. It does not determine whether a payment actually qualifies as State Sourced Income, assess treaty relief, or account for future changes to the Withholding Tax rate by Cabinet Decision. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the result produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any withholding or payment decisions.
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Your Withholding Tax Result
Enter the payment amount and recipient details to see your Withholding Tax result.
Last Updated: 14 August 2026